IN THE HIGH COURT OF PUNJAB AND HARYANA AT M/s Josh Tractors Pvt. Ltd. Union of India and others CORAM : HON’BLE MR. JUSTICE HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. for the petitioner Ms. Pridhi Sandhu, Senior Standing for the respondent Mr. Raghav Garg, AAG, Punjab. DEEPAK SIBAL Learned counsel petition with liberty to the petitioner particulars. Dismissed as withdrawn with liberty as prayed for. April 06, 2026 vandana Whether speaking/reasoned : Whether reportable Sr. No.167 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-10017 Date of Decision : M/s Josh Tractors Pvt. Ltd. Versus Union of India and others HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Mr. Mukul Singla, Advocate, or the petitioner. Ms. Pridhi Sandhu, Senior Standing for the respondent-CBIC. Mr. Raghav Garg, AAG, Punjab. *** DEEPAK SIBAL, J. (Oral) Learned counsel for the petitioner petition with liberty to the petitioner to file a fresh petition with better Dismissed as withdrawn with liberty as prayed for. (DEEPAK JUDGE (LAPITA BANERJI) JUDGE , 2026 ther speaking/reasoned : Yes/No Whether reportable : Yes/No IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 10017-2026 Date of Decision : 06.04.2026 …Petitioner …Respondents DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Ms. Pridhi Sandhu, Senior Standing Counsel for the petitioner seeks to withdraw this to file a fresh petition with better Dismissed as withdrawn with liberty as prayed for. DEEPAK SIBAL) JUDGE (LAPITA BANERJI) JUDGE VANDANA 2026.04.08 09:40 I attest to the accuracy and integrity of this document